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On March 31, 2004, the bankruptcy court dismissed
petitioner’s bankruptcy case. On May 24, 2004, petitioner filed
an amended petition with the Court.
On August 4, 2004, respondent filed a motion to dismiss for
lack of jurisdiction. Respondent contends that the Court lacks
jurisdiction because the petition was filed with the Court in
violation of the automatic stay imposed under 11 U.S.C. sec.
362(a)(8). On August 18, 2004, petitioner filed a response in
opposition to respondent’s motion to dismiss.
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our
jurisdiction in a collection review proceeding brought pursuant
to section 6320 generally depends upon the issuance of a valid
notice of determination and a timely filed petition. See Sarrell
v. Commissioner, 117 T.C. 122, 125 (2001); Offiler v.
Commissioner, 114 T.C. 492, 498 (2000).
This case presents an issue of first impression, whether the
bankruptcy automatic stay under 11 U.S.C. section 362 (2000)
bars the commencement of a proceeding with the Court pursuant to
the collection review procedures established under section 6320.
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